The Resource Sovereign immunity : a US and European view

Sovereign immunity : a US and European view

Label
Sovereign immunity : a US and European view
Title
Sovereign immunity : a US and European view
Creator
Subject
Language
eng
Summary
The article looks at the recent proposed changes to the regulations under section 892 of the US Internal Revenue Code concerning investment through controlled entities by foreign governments, including typical sovereign wealth funds. The article also provides an update on the US position and briefly compares the overall approach taken in the US with that taken in the UK, France and Germany
Citation source
In: International tax review. - London. - Vol. 23 (2012), no. 1 (February 2012) ; p. 26-28
http://library.link/vocab/creatorName
  • Blessing, P.H
  • Simon, A
Language note
English
http://library.link/vocab/subjectName
  • sovereign immunity
  • sovereign wealth fund
  • foreign investment
Label
Sovereign immunity : a US and European view
Instantiates
Publication
Label
Sovereign immunity : a US and European view
Publication

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